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对政府储蓄与民间储蓄及国民总储蓄关系的考察
引用本文:刘家新. 对政府储蓄与民间储蓄及国民总储蓄关系的考察[J]. 河北经贸大学学报, 2002, 23(1): 51-60
作者姓名:刘家新
作者单位:西南财经大学,成都,610074
摘    要:文章分析了政府储蓄与民间储蓄和国民总储蓄的关系,提出了通过政府储蓄提升国民储蓄水平的相关条件及制度建设,而政府部门应保持一个高于民间部门的边际储蓄倾向,税收制度的安排上要尽可能消除或减少税收对民间储蓄的抑制,将税收比重始终控制在纳税人可承受的限度之内。

关 键 词:政府储蓄  民间储蓄  国民总储蓄  税收制度
文章编号:1007-2101(2002)01-0051-(10)
修稿时间:2001-11-12

Research into the Relationship between Governmental Savings,Non-governmental Savings and Gross National Savings
Abstract:The essay analyses the relationship between governmental savings ,non -governmental savings and gross na-tional savings,and puts forward the relative conditions and the systema tic establishment upon which nation al savings are enhanced through governmental s avings,that is governmental departments should maintain a marginal pro pensity to save higher than the non -government al departments.Taxation systems sh ould be arranged to eliminate or decrease the restraint of taxation to non -govern mental savings,all the time keeping the proportion of tax to the extent th at can be tolerated by the taxpayers.
Keywords:governmental savings  non -governm ental savings  gross national savin gs  taxation system
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